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If management is preoccupied with meeting specific accounting numbers, this is a negative factor that should influence client acceptance and retention and is associated with

If management is preoccupied with meeting specific accounting numbers, this is a negative factor that should influence client acceptance and retention and is associated with _______.

A. the integrity of management

B. competence issues within the audit firm

C. independence issues within the audit firm

D. special circumstances and unusual risks

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